WHAT'S GOING ON IN...: THE NETHERLANDS: SETTING UP OF IRREVOCABLE DISCRETIONARY TRUST CHARACTERIZED AS A TAXABLE GIFT

Journal
Author
Sonneveldt, F.
Country
Netherlands
Published Date
Issue
European Taxation 1999 (Volume 39), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this case note, the author discusses four recent decisions of the Netherlands Supreme Court on the gift tax implications of the use of trusts.